Please create an indirect and direct statement of Cash Flow from the following information: There was a gain on sale of $2115.

Balance Sheet \begin{tabular}{|l|r|r|r|} \hline & 2022 & 2,021 & \\ \hline Cash & $274,282 & 138,800 & 135,482 \\ \hline Accounts Receivable & 123,000 & 75,000 & 48,000 \\ \hline Prepaid Expenses & 11,952 & 2,300 & 9,652 \\ \hline Inventory & 145,000 & 111,836 & 33,164 \\ \hline & & & \\ \hline Equipment & 56,650 & 56,650 & \\ \hline Buildings & 88,125 & 85,000 & 3,125 \\ \hline Land & 45,790 & 34,290 & 11,500 \\ \hline Accumulated Depreciation & (28,815) & (25,225) & (3,590) \\ \hline & & & \\ \hline Accounts Payable & $43,000 & 39,630 & 3,370 \\ \hline Interest Payable & 900 & 1,750 & (850) \\ \hline Salary Payable & 6,500 & & 6,500 \\ \hline Unearned Revenues & 57,000 & 38,856 & 18,144 \\ \hline Income Tax Payable & 72,519 & 48,680 & 23,839 \\ \hline & & & \\ \hline Long-term Liabilities: & & & \\ \hline Notes Payable & 55,000 & 25,000 & 30,000 \\ \hline & & & \\ \hline Stockholder's Equity & & & \\ \hline Common Stock & 25,500 & 20,000 & 5,500 \\ \hline Dividends & (5,040) & & (5,040) \\ \hline Treasury Stock & 259,725 & 157,965 & 101,760 \\ \hline & (7,200) & & (7,200) \\ \hline & & & \\ \hline & & & \\ \hline Retained Earnings & 208,080 & 146,780 & 61,300 \\ \hline \end{tabular} Balance Sheet \begin{tabular}{|l|r|r|r|} \hline & 2022 & 2,021 & \\ \hline Cash & $274,282 & 138,800 & 135,482 \\ \hline Accounts Receivable & 123,000 & 75,000 & 48,000 \\ \hline Prepaid Expenses & 11,952 & 2,300 & 9,652 \\ \hline Inventory & 145,000 & 111,836 & 33,164 \\ \hline & & & \\ \hline Equipment & 56,650 & 56,650 & \\ \hline Buildings & 88,125 & 85,000 & 3,125 \\ \hline Land & 45,790 & 34,290 & 11,500 \\ \hline Accumulated Depreciation & (28,815) & (25,225) & (3,590) \\ \hline & & & \\ \hline Accounts Payable & $43,000 & 39,630 & 3,370 \\ \hline Interest Payable & 900 & 1,750 & (850) \\ \hline Salary Payable & 6,500 & & 6,500 \\ \hline Unearned Revenues & 57,000 & 38,856 & 18,144 \\ \hline Income Tax Payable & 72,519 & 48,680 & 23,839 \\ \hline & & & \\ \hline Long-term Liabilities: & & & \\ \hline Notes Payable & 55,000 & 25,000 & 30,000 \\ \hline & & & \\ \hline Stockholder's Equity & & & \\ \hline Common Stock & 25,500 & 20,000 & 5,500 \\ \hline Dividends & (5,040) & & (5,040) \\ \hline Treasury Stock & 259,725 & 157,965 & 101,760 \\ \hline & (7,200) & & (7,200) \\ \hline & & & \\ \hline & & & \\ \hline Retained Earnings & 208,080 & 146,780 & 61,300 \\ \hline \end{tabular}